SALES
TAX (EXEMPTIONS AND CLASSIFICATIONS).
No. 35 of 1943.
An
Act to amend the Sales Tax (Exemptions and Classifications) Act 1935–1942.
[Assented to 3rd July, 1943.]
BE it enacted by the King’s Most Excellent Majesty, the Senate, and
the House of Representatives of the Commonwealth of Australia, as follows:—
Short
title and citation.
1.—(1.) This Act may be cited as the Sales Tax (Exemptions and Classifications) Act
1943.
(2.) The Sales
Tax (Exemptions and Classifications)
Act 1935–1942 is in this Act referred
to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may
be cited as the Sales Tax (Exemptions and Classifications) Act 1935–1943.
Commencement.
2.This
Act shall come into operation on the day on which it receives the Royal Assent.
3. After
section six of the Principal Act the following section is inserted:—
Regulations.
“7. The Governor-General may make regulations, not
inconsistent with this Act, prescribing all matters which by this Act are
required or permitted to be prescribed, or which are necessary or convenient to
be prescribed for carrying out or giving effect to this Act, and, in
particular, for prescribing penalties not less than One pound or more than
Twenty pounds for any breach of the regulations.”.
Amendments
of First Schedule.
4. The First Schedule to the Principal Act is amended—
(a)
by inserting after Item 19 the following Item:—
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“19a. Piping, tubing, channelling and
guttering (and fittings and parts therefor) for use in agricultural industry | Nos. 1 to 9”;
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(b)
by omitting Item 55;
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(c)
by adding at the end of Item 107 the following sub-items:—
|
“(4) Other
educational films as prescribed | Nos. 5 to 9
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“(5) Copies made in
Australia of any film covered by sub-item (3) of this Item “(6) Copies made in
Australia of any film covered by sub-item (4) of this Item | Nos. 1 to 4 and 9”;
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(d)
by inserting after Item 114 the following Item:— |
“114a.—(1) Goods sent or brought to Australia by— (i) a member of the
Defence Force serving outside Australia; (ii) a person
ordinarily resident in Australia who is serving with the Naval, Military or
Air Forces of the United Kingdom; (iii) a person
serving with any nursing sendee, voluntary aid detachment, red cross society,
ambulance association or any similar body or association attached to any part
of the Defence Force; (iv) a person who is
a representative, attached to or accompanying any part of the Defence Force,
of any organization which is providing philanthropic, welfare or medical
services for members of any part of the Defence Force; or (v) a member of any
police force attached to or accompanying any part of the Defence Force
“(2) Goods sent to a
member of— (i) the Naval Forces; (ii) the Australian
Imperial Force; (iii) the Air Force;
or (iv) the Australian Army
Nursing Service,
serving in Australia “(3) Goods sent to any
member of— (i) any naval,
military or air forces of the United Kingdom or of any part of His Majesty’s
dominions (other than the Commonwealth); or (ii) any naval,
military or air forces of any foreign power allied or associated with His
Majesty in any war in which His Majesty is engaged,
serving in Australia | No. 5 |
“(4) Goods sent to a
person not ordinarily resident in Australia— (i) who is serving in
Australia with any nursing service, voluntary aid detachment, red cross
society, ambulance association or any similar body or association attached to
any of the Forces specified in the last preceding sub-item; (ii) who is a
representative, attached to or accompanying any of the Forces so specified, of
any organization which is providing philanthropic, welfare or medical
services for members of any of those Forces; or (iii) who is a member
of any police force attached to or accompanying any of the Forces so
specified
“(5)
Goods imported by and being the property of the American Red Cross to be used
in Australia for the welfare of the members of the naval or military forces
of the United States of America or of war victims “(6) Goods imported by and being the property of— (i) the Government of
the United Kingdom or of any part of His Majesty’s dominions (other than the
Commonwealth); or (ii) the Government
of any foreign power allied or associated with His Majesty in any war in
which His Majesty is engaged,
for sale in Australia in canteens of the
naval, military or air forces of the United Kingdom, part of His Majesty’s
dominions or foreign power, as the case may be
“(7)
Goods sent to any child who is an overseas child within the meaning of the
National Security (Overseas Children) Regulations by the parent or guardian
of that child. “The
provisions of this Item shall, with respect to any person specified in
sub-item (1), (2), (3) or (4) thereof, apply only to goods not for sale or
exchange not exceeding in value Ten pounds sterling in any period of twelve
months.”. | No. 5 |
Amendment
of Third Schedule.
5.The
Third Schedule to the Principal Act is amended—
(a)
by inserting in Item 10, after sub-item (6), the following sub-item:—
“(6a)
Leg Tan Cream, Leg Tan Lotion. Stockingless Cream, Liquid Hosiery and similar
preparations.”; and
(b)
by inserting in Item 14, after the word “unframed”, the words “(including
representations of mottoes, proverbs or verses, and similar articles)”.
Operation
of amendments.
6.—(1.) The
amendments effected by paragraph (a), paragraph (c) (insofar as it adds sub-item (5) to Item 107 in the First
Schedule to the Principal Act) and paragraph (d) of section four of this Act shall apply to all transactions,
acts or operations performed or entered into on or after the twenty-second day
of November, One thousand nine hundred and forty, the first day of February,
One thousand nine hundred and forty-three and the seventh day of October, One
thousand nine hundred and forty-two respectively.
(2.) The amendments effected by section five of
this Act shall apply to all transactions, acts or operations performed or
entered into on or after the first day of July, One thousand nine hundred and forty-three.